30 September, 2015

The Spanish list of tax debtors

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The Spanish Government has recently approved a new tax measure that regulates the publishing of a list of the Spanish revenue office (Hacienda) tax debtors.

A measure that is not exempt of controversy and that implies a strong attempt against tax fraud, following a set of reforms undertaken by the Spanish Government in the last two years.

✔ In order to include concrete tax debtors, the following circumstances will need to concur:


  • The total amount of unpaid tax debts and penalties (excluding those that are adjourned or suspended) will need to surpass 1 million Euro.
  • The legal deadline for the tax debtors payment will need to be expired.


✔ For fiscal year 2015, the first list will be published on the last 2015 quarter. The date that will be taken into account in order to check whether or not the taxpayer meets the above requirements is July 31, 2015.

The list will include the names, tax identity numbers as well as the total amount of debts and penalties pending payment.

✔ However, the tax debtors will have the possibility to formulate allegations to prove eventual mistakes for the inclusion in the list as, prior to its publishing, the Spanish administration will formally inform the debtor.

In addition to it, the taxpayer will have recourse to the administrative jurisdiction.

✔ The list will be updated on a yearly basis, published in first semester and it will take into account the taxpayer’s situation on December 31st of the previous year.

This provision reminds us of how important it is to keep accurate control of our compliance with Spanish tax rules.


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